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Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Cooperstown Central School District – Financial Management (2024M-65)
… reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a … balance and funds improperly held in the debt reserve. Did not transparently fund reserves through budgetary entries …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Opinion 90-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … after the grantor or installing a plaque of nominal value identifying the grantor, so long as the condition is …
https://www.osc.ny.gov/legal-opinions/opinion-90-6City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and … and the project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Opinion 90-33
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint … officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board … board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33DiNapoli Identifies Problems With Low-Cost Power Program
… P. DiNapoli. Auditors found NYPA overstated the number of jobs retained under the ReCharge NY program by nearly … 30,000 in public reporting. Auditors were also critical of NYPA’s efforts to monitor whether customers met job … New York Power Authority grants low-cost power to hundreds of businesses and not-for-profits, but its methods for …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programIX.8 Overview – IX. Federal Grants
… the appropriation has not lapsed) that was charged when the initial payment was made. Applying the refund …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewIX.8 Federal Grant Refunds – IX. Federal Grants
… when the initial payment was made. Applying the refund reduces the expenditure balance on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsAnnual Invoice
… Overview Your annual invoice is provided at the beginning of November. If … is available in Retirement Online . Payment for your annual invoice is due by February 1, 2026. Since this due … daily interest at a rate of 5.9 percent. Viewing Your Annual Invoice Sign in to Retirement Online . From Account …
https://www.osc.ny.gov/retirement/employers/annual-invoiceDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… clean air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country … the Clean Power Plan, easing restrictions on flaring of methane from gas wells and eliminating climate change from the National Environmental Policy Act are acts of willful denial regarding the reality of climate change. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andOpinion 92-52
… LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement … and municipalities. You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for … authorities and municipalities. The Water Authority of Great Neck North ("Authority") was created by title 8-B of …
https://www.osc.ny.gov/legal-opinions/opinion-92-52NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… Impact Fund; LEED Gold real estate investments, World Bank Green Bonds and private equity investments such as Invenergy, …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionComptroller DiNapoli Releases Municipal Audits
… of wind power revenues was reasonable. However, the board did not ensure that wind power revenues were properly … and Information Technology (Cayuga County) The board did not monitor the village’s finances. The board did not ensure that duties in the clerk-treasurer’s office …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage … school districts. These costs represent nearly 57 percent of annual budget expenditures, on average. Overtime wages can … service 1 and pension costs. For example, 8 to 30 percent of wages paid to highway employees in New York State are for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementADM - Our Commitment to No-Deforestation
ADM policy on their No-Deforestation Policy
https://www.osc.ny.gov/files/press/pdf/adm-no-deforestation-policy.pdfOpinion 88-49
… prevent him or her from discharging his or her duties as a de facto officer ( Application of Delehanty , 202 Misc 33, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Real Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followAccounts Payable Advisory No. 16
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address … XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityCompliance With State Arts Education Requirements
… from 142 to 197 of our sampled students (46 to 64 percent) did not meet one or more of the SED requirements. This high … for review were not approved by SED as required, but they did appear to be consistent with SED guidelines. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirements